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The Accounting Review

Senior Editor

W. ROBERT KNECHEL, The University of Florida, Fisher School of Accounting, Gainesville, FL, USA

Editors

CHRISTOPHER S. ARMSTRONG, University of Pennsylvania, The Wharton School, Philadelphia, PA, USA
JEREMY BERTOMEU, Washington University in St. Louis, Olin School of Business, St. Louis, MO, USA
ELIZABETH BLANKESPOOR, University of Washington, Dept. of Accounting, Seattle, WA, USA
BRIAN CADMAN, The University of Utah, David Eccles School of Business, Salt Lake City, UT, USA
ANDREW C. CALL, Arizona State University, W. P. Carey School of Accountancy, Tempe, AZ, USA
JUDSON CASKEY, University of California, Los Angeles, Anderson School of Management, Los Angeles, CA, USA
CHRISTOPHER CHAPMAN, University of Bristol, School of Accounting and Finance, Bristol, United Kingdom
MARGARET H. CHRIST, University of Georgia, J.M. Tull School of Accounting, Athens, GA, USA
SHANE S. DIKOLLI, University of Virginia, Darden School of Business, Charlottesville, VA, USA
MICHAEL DONOHOE, University of Illinois at Urbana-Champaign, Gies College of Business, Champaign, IL, USA
JOSEPH J. GERAKOS, Dartmouth College, Tuck School of Business, Hanover, NH, USA
CRISTI A. GLEASON, University of Iowa, Dept. of Accounting, Iowa City, IA, USA
ANNA GOLD, Vrije Universiteit Amsterdam, Dept. of Accounting / Amsterdam Business Research Institute, Amsterdam, Netherlands
ZHAOYANG GU, The Chinese University of Hong Kong, School of Accountancy, Shatin, N.T., Hong Kong
RICHARD C. HATFIELD, The University of Alabama, Culverhouse School of Accounting, Tuscaloosa, AL, USA
PATRICK E. HOPKINS, Indiana University Bloomington, Kelley School of Business, Bloomington, IN, USA
CHAN LI, University of Kansas, School of Business, Lawrence, KS, USA
XIUMIN MARTIN, Washington University in St Louis, Olin Business School, St. Louis, MO, USA
WILLIAM J. MAYEW, Duke University, Fuqua School of Business, Durham, NC, USA
VIC NAIKER, The University of Melbourne, Dept. of Accounting, Victoria, Australia
EDWARD J. RIEDL, Boston University, Questrom School of Business, Boston, MA, USA
STEVEN E. SALTERIO, Queen's University, Smith School of Business, Kingston, Ontario, Canada
TATIANA SANDINO, Harvard University, Harvard Business School, Boston, MA, USA
DANIEL J. TAYLOR, University of Pennsylvania, The Wharton School, Philadelphia, PA, USA
FLORIN P. VASVARI, London Business School, Dept. of Accounting, London, UK
DAVID VEENMAN, University of Amsterdam, Dept. of Accounting, Amsterdam, Netherlands
CONNIE D. WEAVER, Texas A&M University, Mays Business School, College Station, TX, USA
MICHAEL WILLENBORG, University of Connecticut, Dept. of Accounting, Storrs, CT, USA
TERI LOMBARDI YOHN, Emory University, Goizueta Business School, Atlanta, GA, USA
SARAH L. C. ZECHMAN, University of Colorado, Leeds School of Business, Boulder, CO, USA

Editorial and Advisory Review Board

MARGARET A. ABERNETHY, The University of Melbourne, Dept. of Accounting, Parkville, Victoria, Australia
ANWER S. AHMED, Texas A&M University, Dept. of Accounting, College Station, TX, USA
DAN AMIRAM, Tel Aviv University, Collier School of Management, Tel Aviv, Israel
WILLIAM R. BABER, Georgetown University, Dept. of Accounting, Washington, District of Columbia, USA
BRAD A. BADERTSCHER, University of Notre Dame, Dept. of Accountancy, Notre Dame, IN, USA
KARTHIK BALAKRISHNAN, Rice University, Dept. of Accounting, Houston, TX, USA
DARREN BERNARD, University of Washington, Dept. of Accounting, Seattle, WA, USA
ANNE BEYER, Stanford University, Graduate School of Business, Stanford, CA, USA
KENNETH L. BILLS, Michigan State University, Dept. of Accounting and Information Systems, East Lansing, MI, USA
DIRK E. BLACK, University of Nebraska–Lincoln, School of Accountancy, Lincoln, NE, USA
JASMIJN C. BOL, Tulane University, Freeman School of Business, New Orleans, LO, USA
SARAH E. BONNER, University of Southern California, Leventhal School of Accounting, Pasadena, CA, USA
JAN BOUWENS, University of Amsterdam, Dept. of Accounting, Amsterdam, Netherlands
ZAHN BOZANIC, Florida State University, Dept. of Accounting, Tallahassee, FL, USA
MARK T. BRADSHAW, Boston College, Dept. of Accounting, Chestnut Hill, MA, USA
FRANCOIS BROCHET, Boston University, Dept. of Accounting, Boston, MA, USA
JASON L. BROWN, Indiana University, Dept. of Accounting, Bloomington, IN, USA
NERISSA C. BROWN, University of Illinois at Urbana-Champaign, Dept. of Accounting, Champaign, IL
STEPHEN V. BROWN, University of Connecticut, Dept. of Accounting, Storrs, CT, USA
TIMOTHY BROWN, University of South Carolina, School of Accounting, Columbia, SC, USA
JEFFREY J. BURKS, University of Notre Dame, Dept. of Accounting, Notre Dame, IN, USA
STEVEN F. CAHAN, The University of Auckland, Dept. of Accounting and Finance, Auckland, New Zealand
JOHN L. CAMPBELL, University of Georgia, J. M. Tull School of Accounting, Athens, GA, USA
MARY ELLEN CARTER, Boston College, Dept. of Accounting, Chestnut Hill, MA, USA
MONIKA CAUSHOLLI, University of Kentucky, Von Allmen School of Accounting, Lexington, KY, USA
CLARA XIAOLING CHEN, University of Illinois at Urbana-Champaign, Dept. of Accounting, Champaign, IL, USA
QI CHEN, Duke University, Fuqua School of Business, Durham, NC, USA
SHUPING (Michelle) CHEN, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA
XIA CHEN, Singapore Management University, School of Accounting, Singapore
QIANG CHENG, Singapore Management University, School of Accountancy, Singapore
JONGWOON WILLIE CHOI, University of Wisconsin–Madison, Dept. of Accounting and Information Systems, Madison, WI, USA
PREETI CHOUDHARY, The University of Arizona, School of Accountancy, Tucson, AZ, USA
BRANT CHRISTENSEN, The University of Oklahoma, Steed School of Accounting, Norman, OK, USA
MICHAEL B. CLEMENT, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA
GREGORY J. CLINCH, The University of Melbourne, Dept. of Accounting, Victoria, Australia
CARLOS CORONA, The Ohio State University, Fisher College of Business, Columbus, OH, USA
ANNA M. COSTELLO, University of Michigan, Dept. of Accounting, Ann Arbor, MI, USA
LISA DE SIMONE, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA
ED deHAAN, University of Washington, Dept. of Accounting, Seattle, WA, USA
PETER R. W. DEMERJIAN, University of Illinois at Chicago, Dept. of Accounting, Chicago, IL, USA
MICHAEL S. DRAKE, Brigham Young University, School of Accounting, Provo, UT, USA
SCOTT D. DYRENG, Duke University, Fuqua School of Business, Durham, NC, USA
ALEXANDER EDWARDS, University of Toronto, Rotman School of Management, Toronto, Ontario, Canada
MATTHEW S. EGE, Texas A&M University, James Benjamin Dept. of Accounting, College Station, TX, USA
AYTEKIN ERTAN, London Business School, Dept. of Accounting, London, United Kingdom
NEIL L FARGHER, The Australian National University, Research School of Accounting, Acton, Australia
FABRIZIO FERRI, University of Miami, Dept. of Accounting, Miami, FL, USA
CLINTON FREE, The University of Sydney, Discipline of Accounting, Sydney, Australia
HENRY FRIEDMAN, University of California, Los Angeles, Anderson School of Management, Los Angeles, CA, USA
WEILI GE, University of Washington, Dept. of Accounting, Seattle, WA, USA
STEPHEN GLAESER, The University of North Carolina at Chapel Hill, Dept. of Accounting, Chapel Hill, NC, USA
JONATHAN C. GLOVER, Columbia University, Dept. of Accounting, New York, NY, USA
JONATHAN GRENIER, Miami University, Dept. of Accounting, Oxford, OH, USA
JOSHUA (JOSH) L. GUNN, University of Pittsburgh, Katz Graduate School of Business, Pittsburgh, PA, USA
NICHOLAS HALLMAN, The University of Texas at Austin, McCombs School of Business, Austin, TX, USA
JACQUELINE S. HAMMERSLEY, University of Georgia, J.M. Tull School of Accounting, Athens, GA, USA
REBECCA N. HANN, University of Maryland, Dept. of Accounting, College Park, MD, USA
NOEL HARDING, UNSW Sydney, School of Accounting, Sydney, Australia
MIRKO S. HEINLE, University of Pennsylvania, Dept. of Accounting, Philadelphia, PA, USA
SHANE M. HEITZMAN, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, USA
THOMAS HEMMER, Rice University, Jones Graduate School of Business, San Leon, TX, USA
KAREN M. HENNES, The University of Oklahoma, Steed School of Accounting, Norman, OK, USA
GILLES HILARY, Georgetown University, Dept. of Accounting, Washington, District of Columbia, USA
KRIS HOANG, The University of Alabama, Culverhouse School of Accounting, Tuscaloosa, AL, USA
JESSEN L. HOBSON, University of Illinois at Urbana-Champaign, Dept. of Accounting, Champaign, IL, USA
LESLIE D. HODDER, Indiana University Bloomington, Kelley School of Business, Bloomington, IN, USA
VICKY B. HOFFMAN, University of Pittsburgh, Dept. of Accounting, Pittsburgh, PA, USA
CHRIS E. HOGAN, Michigan State University, Dept. of Accounting and Information Systems, East Lansing, MI, USA
CHARLES HSU, Hong Kong University of Science and Technology, Dept. of Accounting, Clear Water Bay, Hong Kong, China
MINGYI HUNG, The Hong Kong University of Science and Technology, Dept. of Accounting, Hong Kong
DORON ISRAELI, IDC Herzliya, Arison School of Business, Herzliya, Israel
MARTIN JACOB, WHU-Otto Beisheim School of Management, Dept. of Finance, Accounting, and Taxation, Vallendar, Germany
ALAN D. JAGOLINZER, University of Cambridge, Judge Business School, Cambridge, United Kingdom
JENNIFER R. JOE, University of Delaware, Accounting and Management Information Systems, Newark, NJ, USA
S. JANE JOLLINEAU, University of San Diego, Dept. of Accounting, San Diego, CA, USA
ALON KALAY, Columbia University, Dept. of Accounting, New York, NY, USA
ASAD KAUSAR, American University, Kogod School of Business, Washington, District of Columbia, USA
JOHN D. KEPLER, Stanford University, Dept. of Accounting, Stanford, CA, USA
UROOJ KHAN, Columbia University, Dept. of Accounting, New York, NY, USA
INDER K. KHURANA, University of Missouri, School of Accounting, Columbia, MO, USA
MICHAEL D. KIMBROUGH, University of Maryland, Dept. of Accounting and Information Assurance, College Park, MD, USA
MARCUS P. KIRK, University of Florida, Fisher School of Accounting, Gainesville, FL, USA
ANDREW KITTO, University of Massachusetts Amherst, Dept. of Accounting, Amherst, MA, USA
APRIL KLEIN, New York University, Dept. of Accounting, New York, NY, USA
LISA KOONCE, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA
JAGAN KRISHNAN, Temple University, Dept. of Accounting, Philadelphia, PA, USA
JAYANTHI KRISHNAN, Temple University, Dept. of Accounting, Philadelphia, PA, USA
EVA LABRO, The University of North Carolina at Chapel Hill, Kenan-Flagler Business School, Chapel Hill, NC, USA
PHILLIP T. LAMOREAUX, Arizona State University, Dept. of Accounting, Mesa, AZ, USA
WAYNE R. LANDSMAN, The University of North Carolina at Chapel Hill, Dept. of Accounting, Chapel Hill, NC, USA
CHRISTIAN LAUX, WU Vienna University of Economics and Business, Department of Finance, Dept. of Accounting and Statistics, Vienna, Austria
ALASTAIR N. LAWRENCE, London Business School, Dept. of Accounting, Regent's Park, United Kingdom
LIAN FEN LEE, Boston College, Dept. of Accounting, Chestnut Hill, MA, USA
JUSTIN LEIBY, University of Illinois at Urbana-Champaign, Dept. of Accounting, Champaign, IL, USA
REBECCA LESTER, Stanford University, Stanford Graduate School of Business, Dept. of Accounting, Palo Alto, CA, USA
SIQI LI, Santa Clara University, Dept. of Accounting, Santa Clara, CA, USA
XI LI, The London School of Economics and Political Science, Dept. of Accounting, London, United Kingdom
YINGHUA LI, Arizona State University, School of Accounting, Tempe, AZ, USA
WEI-YIU (SCOTT) LIAO, University of Toronto, Rotman School of Management, Toronto, Ontario, Canada
LING L. LISIC, Virginia Polytechnic Institute and State Ubniversity, Dept. of Accounting and Information Systems, Blacksburg, VA, USA
PETRO LISOWSKY, Boston University, Dept. of Accounting, Boston, MA, USA
ALVIS LO, Boston College, Dept. of Accounting, Chestnut Hill, MA, USA
MATTHEW LYLE, Northwestern University, Kelley School of Management, Evanston, IL, USA
JOSHUA MADSEN, University of Minnesota, Dept. of Accounting, Minneapolis, MN, USA
PAUL E. MADSEN, University of Florida, Fisher School of Accounting, Gainesville, FL, USA
IVÁN MARINOVIC, Stanford University, Dept. of Accounting, Palo Alto, CA, USA
KEVIN MARKLE, Michigan State University, Dept. of Accounting and Information Systems, East Lansing, MI, USA
NATHAN MARSHALL, University of Colorado Boulder, Dept. of Accounting, Boulder, CO, USA
F. ASIS MARTINEZ-JEREZ, University of Notre Dame, Dept. of Accounting, Notre Dame, IN, USA
MICHAL MATĚJKA, Arizona State University, School of Accounting, Tempe, AZ, USA
ELAINE G. MAULDIN, University of Missouri, School of Accounting, Columbia, MO, USA
MICHAEL MAYBERRY, University of Florida, Fisher School of Dept. of Accounting, Gainesville, FL, USA
JOHN M. MCINNIS, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA
SARAH E. MCVAY, University of Washington, Dept. of Accounting, Seattle, WA, USA
KENNETH J. MERKLEY, Indiana University Bloomington, Dept. of Accounting, Bloomington, IN, USA
PAUL N. MICHAS, The University of Arizona, School of Accounting, Tucson, AZ, USA
JEREMY MICHELS, University of Pennsylvania, Dept. of Accounting, Philadelphia, PA, USA
BRIAN P. MILLER, Indiana University Bloomington, Dept. of Accounting, Bloomington, IN, USA
LILLIAN F. MILLS, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA
MICHAEL MINNIS, The University of Chicago, Booth School of Business, Chicago, IL, USA
PARTHA S. MOHANRAM, University of Toronto, Rotman School of Management, Toronto, Ontario, Canada
UDAY S. MURTHY, University of South Florida, Lynn Pippenger School of Accounting, Tampa, FL, USA
VENKY NAGAR, University of Michigan, Dept. of Accounting, Ann Arbor, MI, USA
SURESH NALLAREDDY, Duke University, Dept. of Accounting, Durham, NC, USA
TERRY L. NEAL, The University of Tennessee, Dept. of Accounting and Information Management, Knoxville, TN, USA
MICHELLE L. NESSA, Michigan State University, Dept. of Accounting and Information Systems, East Lansing, MI, USA
ANDREW H. NEWMAN, University of South Carolina, Dept. of Accounting, Columbia, SC, USA
JEFFREY NG, The Hong Kong Polytechnic University, School of Accounting and Finance, Hung Hom, Hong Kong
MARIA OGNEVA, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, USA
THOMAS C. OMER, University of Nebraska-Lincoln, School of Accounting, Lincoln, NE, USA
GAIZKA ORMAZABAL, University of Navarra, IESE Business School, Barcelona, Spain
EDWARD OWENS, The University of Utah, David Eccles School of Business, Salt Lake City, UT, USA
JOSEPH PACELLI, Harvard University, Dept. of Accounting and Management, Boston, MA, USA
REINING PETACCHI, Georgetown University, McDonough School of Business, Dept. of Accounting, Washington, District of Columbia, USA
MIKHAIL PEVZNER, University of Baltimore, Merrick School of Business, Potomac, MD, USA
PETER F. POPE, Bocconi University, Dept. of Accounting, Milano, Italy
SURESH RADHAKRISHNAN, The University of Texas at Dallas, Jindal School of Management, Richardson, TX, USA
SONJA OLHOFT REGO, Indiana University Bloomington, Kelley School of Business, Bloomington, IN, USA
LAUREN C. REID, Wake Forest University, Dept. of Accounting, Winston-Salem, NC, USA
KRISTINA RENNEKAMP, Cornell University, Dept. of Accounting, Ithaca, NY, USA
JOHN R. ROBINSON, Texas A&M University, Jim Benjamin Dept. of Accounting, Driftwood, TX, USA
STEVEN K. ROCK, University of Colorado Boulder, Dept. of Accounting Division, Boulder, CO, USA
DARREN T. ROULSTONE, The Ohio State University, Dept. of Accounting and Management Information Systems, Columbus, OH, USA
BRIAN R. ROUNTREE, Rice University, Jones Graduate School of Business, Houston, TX, USA
DELPHINE SAMUELS, The University of Chicago, Booth School of Business, Chicago, IL, USA
KATHERINE SCHIPPER, Duke University, Fuqua School of Business, Durham, NC, USA
JASON D. SCHLOETZER, Georgetown University, Dept. of Accounting, Washington, District of Columbia, USA
JORDAN SCHOENFELD, Dartmouth College, Dept. of Accounting, Hanover, NH, USA
JOSEPH H. SCHROEDER, Indiana University Bloomington, Kelley School of Business, Bloomington, IN, USA
MANI SETHURAMAN, Cornell University, Dept. of Accounting, Ithaca, NY, USA
CATHERINE SHAKESPEARE, University of Michigan, Ross School of Business, Ann Arbor, MI, USA
DIVESH S. SHARMA, Kennesaw State University, Coles College of Business, Kennesaw, GA, USA
LAKSHMANAN SHIVAKUMAR, London Business School, Dept. of Accounting, Regent's Park, United Kingdom
NEMIT SHROFF, Massachusetts Institute of Technology, Economics, Finance & Accounting, Cambridge, MA, USA
EWA SLETTEN, The Ohio State University, Dept. of Accounting & Management Information Systems, Columbus, OH, USA
SARAH E. STEIN, Virginia Polytechnic Institute and State University, Dept. of Accounting and Information Systems, Blacksburg, VA, USA
BRIDGET M. STOMBERG, Indiana University Bloomington, Dept. of Accounting, Bloomington, IN, USA
STEPHEN R. STUBBEN, The University of Utah, Dept. of Accounting, Salt Lake City, UT, USA
JAYANTHI SUNDER, The University of Arizona, Dhaliwal-Reidy School of Accountancy, Tucson, AZ, USA
ANDREW SUTHERLAND, Massachusetts Institute of Technology, Dept. of Accounting, Cambridge, MA, USA
QUINN T. SWANQUIST, The University of Alabama, The Culverhouse School of Accounting, Tuscaloosa, AL, USA
HUN-TONG TAN, Nanyang Technological University, Nanyang Business School, Nanyang, Singapore
SIEW HONG TEOH, University of California, Irvine, Merage School of Business, Irvine, CA, USA
JACOB K. THOMAS, Yale University, School of Management, New Haven, CT, USA
XIAOLI (SHAOLEE) TIAN, Georgetown University, Dept. of Accounting, Washington, District of Columbia, USA
XUAN TIAN, Tsinghua University, PBC School of Finance, Beijing, China
JENNIFER WU TUCKER, University of Florida, Fisher School of Accounting, Gainesville, FL, USA
BRADY J. TWEDT, University of Oregon, School of Accounting, Eugene, OR, USA
STEVEN UTKE, University of Connecticut, Dept. of Accounting, Storrs, CT, USA
ANDREW VAN BUSKIRK, The Ohio State University, Dept. of Accounting & MIS, Columbus, PH, USA
WIM A. VAN DER STEDE, The London School of Economics and Political Science, Dept. of Accounting, London, United Kingdom
LAURENCE VAN LENT, Frankfurt School of Finance and Management, Dept. of Accounting and Economics, Frankfurt, Hessen, Germany
RAHUL VASHISHTHA, Duke University, Fuqua School of Business, Durham, NC, USA
SHANKAR VENKATARAMAN, Bentley University, Dept. of Accounting, Waltham, MA, USA
DUSHYANTKUMAR VYAS, University of Toronto, Dept. of Management, Toronto, ON, Canada
CLARE WANG, University of Colorado Boulder, Dept. of Accounting, Boulder, CO, USA
ISABEL YANYAN WANG, Michigan State University, Dept. of Accounting and Information Systems, East Lansing, MI, USA
XUE WANG, The Ohio State University, Dept. of Accounting & Management Information Systems, Columbus, OH, USA
DANIEL D. WANGERIN, University of Wisconsin-Madison, Dept. of Accounting and Information Systems, Madison, WI, USA
GREGORY B. WAYMIRE, Emory University, Goizueta Business School, Atlanta, GA, USA
JOSEPH P. WEBER, Massachusetts Institute of Technology, Dept. of Accounting, Cambridge, MA, USA
ROBERT L. WHITED, North Carolina State University, Dept. of Accounting, Raleigh, NC, USA
JARON H. WILDE, The University of Iowa, Dept. of Accounting, Iowa City, IA, USA
MICHAEL S. WILKINS, The University of Kansas, Dept. of Accounting, Lawrence, PA, USA
BRIAN WILLIAMS, Indiana University, Kelley School of Business, Bloomington, IN, USA
CHRISTOPHER D. WILLIAMS, University of Michigan, Dept. of Accounting, Ann Arbor, MI, USA
MICHAEL G. WILLIAMSON, University of Illinois at Urbana-Champaign, Dept. of Accountancy, Champaign, IL, USA
RYAN J. WILSON, University of Oregon, Dept. of Accounting, Eugene, OR, USA
T. J. WONG, University of Southern California, Leventhal School of Accounting, Los Angeles, CA, USA
HOLLY I. YANG, Singapore Management University, Dept. of Accounting, Singapore
YONG GEORGE YANG, The Chinese University of Hong Kong, School of Accountancy, Shatin, N.T., Hong Kong
P. ERIC YEUNG, Cornell University, Johnson Graduate School of Management, Ithaca, NY, USA
DANQING YOUNG, The Chinese University of Hong Kong, School of Accountancy, Shatin, N.T., Hong Kong
GWEN YU, University of Michigan, Dept. of Accounting, Ann Arbor, MI, USA
YONG YU, The University of Texas at Austin, Dept. of Accounting, Austin, TX, USA
YOONSEOK ZANG, Singapore Management University, School of Accounting, Singapore
AMY Y. ZANG, The Hong Kong University of Science and Technology, Dept. of Accounting, Clear Water Bay, Hong Kong
IVY XIYING ZHANG, University of California, Riverside, Dept. of Accounting, Riverside, CA, USA
JIEYING ZHANG, The University of Texas at Dallas, Dept. of Accounting, Dallas, TX, USA
TIANYU ZHANG, The Chinese University of Hong Kong, School of Accountancy, Shatin, N.T., Hong Kong
YUAN ZHANG, The University of Texas at Dallas, Dept. of Accounting, Richardson, TX, USA
JIAN ZHOU, University of Hawaii at Manoa, School of Accountancy, Honolulu, HI, USA
LUO ZUO, Cornell University, Samuel Curtis Johnson Graduate School of Management, Ithaca, NY, USA

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